S.D. Admin. R. 64:06:03:06

Current through Register Vol. 50, page 162, June 24, 2024

Section 64:06:03:06 - Articles made to order

If manufacturers, fabricators, or retailers agree for a fixed price to furnish material and fabricate articles of tangible personal property for sale to a final user or consumer, the total receipts from the sale of the articles are subject to the sales tax. The manufacturers, fabricators or retailers may not deduct labor or service costs of fabrication or production from the sales tax base even though these charges may be billed separately to customers apart from charges for materials.

S.D. Admin. R. 64:06:03:06

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-2.